I believe everyone is familiar with stamp duty. Stamp duty has a scope, and the tax rates of different tax items are different. To fully understand stamp duty, we should mainly understand the scope and tax rate of stamp duty.
1. What is the scope of stamp duty collection?
(1) Economic contracts
1. Purchase and sale contract. Including supply, pre-purchase, procurement, purchase and sale combination and cooperation, adjustment, compensation, barter and other contracts; It also includes books, newspapers, periodicals and audio-visual subscription vouchers concluded between publishing units and distribution units (excluding subscribers and individuals).
Stamp duty shall be levied on all kinds of taxable documents signed by taxpayers in electronic form.
Stamp duty is levied on the purchase and sale contracts signed between power plants and power grids (except for mutual power supply between power grids at all levels in the system of State Grid Corporation and China Southern Power Grid Corporation). The power supply contract signed between the power grid and users does not belong to stamp duty, and stamp duty is not levied. (Living payment voucher, different from economic contract between power grids)
2. Processing contract. Including processing, customization, repair, printing, advertising, surveying and mapping, testing and other contracts. (Combined with VAT and consumption tax).
3. Construction engineering survey and design contract. Including general contracting, subcontracting and subcontracting of survey and design contracts.
4. Construction and installation project contract. Including construction and installation engineering general contract, subcontract and subcontract.
5. Property lease contract.
6. Contract of carriage of goods.
7. Warehousing contract.
8. Loan contract. Including loan contracts signed between banks and other financial institutions and borrowers (excluding interbank lending). Including financial lease contracts.
9. Property insurance contract. "Family property pension security" belongs to the nature of family property insurance, and its contract is listed in the property insurance contract, and the tax is paid according to the regulations.
10. Technical contract. Including technology development, transfer, consulting, services and other contracts. Technology transfer contracts include patent application transfer contracts and non-patented technology transfer contracts.
Explanation 1: excluding the contract concluded by the patent transfer and patent licensing office. (Both of them are applicable to the document of property right transfer).
Explanation 2: General legal, accounting and auditing consultations are not technical consultations, and their books and contracts are not stamped.
(2) Transfer of property rights
The transfer certificate of property rights in stamp duty tax items in China includes five kinds of transfer certificates: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right.
Interpretation 1: stamp duty is levied on land use right transfer contracts, land use right transfer contracts and commercial housing sales contracts according to property right transfer documents.
Explanation 2: Stamp duty is levied on the contracts concluded by the Patent Transfer and Patent Licensing Office according to the transfer of property rights.
(3) Commercial account books
1. fund account book
2. Other business books
3. Some questions about the tax exemption scope and tax exemption of "business books" should be clear:
(1) Other business books include diaries and detailed classification of books.
(2) For units that adopt the first-level accounting form, only the account books set by the accounting department shall be affixed; In the form of hierarchical accounting, in addition to the accounting books of the accounting department, the subsidiary ledgers set up by the accounting department in other departments and workshops should also be accounted for according to regulations.
(3) Registers, statistical account books and ledgers. Workshops, salesrooms and warehouses that do not belong to the accounting scope or belong to the accounting scope but have not recorded the amount shall not be stamped.
(4) Rights and permission
Rights and licenses only include "four certificates and one photo": including real estate license, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.
Taxable "four certificates and one photo" (workshop and business school)
2. What is the stamp duty rate?
1. Loan contract: 0.005%
2. Purchase and sale contracts, construction and installation engineering contracts and technical contracts: 0.03%
3. Processing contracts, construction engineering survey and design contracts, cargo transportation contracts, property rights transfer documents, account books for recording funds (paid-in capital and capital reserve) (now levied at half): 0.05%.
4. Property lease contract, storage contract and property insurance contract: 0. 1%
5. Account books such as rights permission (exemption): 5 yuan/Zhang.
3. Who is the taxpayer of stamp duty?
(1) The contractor refers to both parties to the contract.
1. The so-called parties refer to the units and individuals that have direct rights and obligations to the documents, but do not include the guarantors, witnesses and appraisers of the contract. (multiple choice question)
2. The contract must be legal. Documents with contractual nature refer to agreements, contracts, contracts, documents, confirmations and documents with various names with contractual effect.
3. The agent of the party concerned has the obligation to pay taxes on his behalf, and has the same legal tax obligations and responsibilities as the taxpayer. (judgment)
(2) evidence. Commercial housing sales contracts should be stamped with tax stamps according to the transfer of property rights. (Land value-added tax)
(3) Bookkeeper. The taxpayer of a business account book is a bookkeeper.
(4) the addressee. Taxpayers of rights and licenses are recipients.
Rights and licenses include: real estate license, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate.
(5) users. Taxpayers are users of taxable vouchers collected abroad and used at home. (judgment)
(6) Signatories of various electronic taxable vouchers.
It should be noted that for taxable vouchers, if two or more parties * * * make taxable vouchers with the same account book, the parties are all stamp duty taxpayers, and they should each fulfill their tax obligations on the taxable amount of the vouchers they hold.